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Tax year 2026

California vs North Carolina Income Tax — 2026

California has 10 rates from 1% to 13.3%, including a surtax above $1,000,000; North Carolina charges a flat 3.99%.

California allows a $5,900 standard deduction and a $158 personal exemption credit for a single filer; North Carolina allows a $12,750 standard deduction for a single filer.

A single filer earning $100,000 pays $1,430 less per year in North Carolina than in California — $119 a month. California charges $4,911; North Carolina charges $3,481.

How the two systems differ

California and North Carolina income tax systems compared
CaliforniaNorth Carolina
Tax structureGraduatedFlat rate
Top rate (any income)13.3%3.99%
Number of brackets101
Standard deduction (single)$5,900$12,750
Personal exemption$158 creditNone
Local income taxesNoNo
Capital gainsTaxed as ordinary incomeTaxed as ordinary income
Population (2024)39,431,26311,046,024

More on California and North Carolina

California at $100K
$4,911
4.91%
North Carolina at $100K
$3,481
3.48%
Annual difference
$1,430
$119 a month
National ranks
43 vs 21
of 51, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

California and North Carolina income tax compared at seven income levels, 2026
Gross incomeCalifornia taxNorth Carolina taxDifference
$50,000$973$1,486$513 less in CA
$75,000$2,665$2,484$181 less in NC
$100,000$4,911$3,481$1,430 less in NC
$150,000$9,561$5,476$4,085 less in NC
$250,000$18,861$9,466$9,395 less in NC
$500,000$43,543$19,441$24,101 less in NC
$1,000,000$102,301$39,391$62,910 less in NC
Annual state income tax, California versus North Carolina
CA at $50,000: $973CA at $50,000$973NC at $50,000: $1,486NC at $50,000$1,486CA at $75,000: $2,665CA at $75,000$2,665NC at $75,000: $2,484NC at $75,000$2,484CA at $100,000: $4,911CA at $100,000$4,911NC at $100,000: $3,481NC at $100,000$3,481CA at $150,000: $9,561CA at $150,000$9,561NC at $150,000: $5,476NC at $150,000$5,476CA at $250,000: $18,861CA at $250,000$18,861NC at $250,000: $9,466NC at $250,000$9,466CA at $500,000: $43,543CA at $500,000$43,543NC at $500,000: $19,441NC at $500,000$19,441CA at $1,000,000: $102,301CA at $1,000,000$102,301NC at $1,000,000: $39,391NC at $1,000,000$39,391

By filing status

California and North Carolina tax on $100,000 by filing status, 2026
Filing statusCaliforniaNorth CarolinaDifference
Single$4,911$3,481$1,430 less in NC
Married filing jointly$1,946$2,973$1,026 less in CA
Married filing separately$4,911$3,481$1,430 less in NC
Head of household$2,449$3,227$778 less in CA

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, North Carolina costs $1,430 less per year than California — $119 a month.

California compared with North Carolina at $100,000
CaliforniaNorth CarolinaDifference
State income tax$4,911$3,481$1,430
Per month$409$290$119
Effective rate4.91%3.48%1.43 pts
Marginal rate9.3%3.99%5.31 pts
Standard deduction$5,900$12,750$6,850
Taxable income$94,100$87,250$6,850
Tax structureGraduatedFlat rate
Local income taxesNoNo

Full detail: California · North Carolina · methodology

What this comparison leaves out

Sources for both states

  1. 1.California Franchise Tax BoardState revenue department
    Tax News, October 2026 — 2026 Indexing
    https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/2026/10.html
    Retrieved
  2. 2.Tax FoundationResearch organization (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved
  3. 3.North Carolina Department of RevenueState revenue department
    2026 Income Tax Withholding Tables and Instructions for Employers (Form NC-30)
    https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.